The first-place Giants were still licking their wounds yesterday, and Cowboys receiver Terrell Owens hit Manhattan and poured salt on them.

T.O. claimed the NFC East is still up for grabs, and added that he and new Dallas quarterback Tony Romo are establishing the connection that might vault their club to a division title. Dallas (5-4) and Philadelphia (5-4) trail Big Blue (6-3) with seven games to go.

“Our division, the East, is kind of up in the air right now,” Owens said. “They (the Giants) just lost this past weekend.

“Right now, everybody has a couple of losses in the division. Every game from here on out is pretty much critical.” Owens was in town to share his new book, “Little T Learns to Share,” with children from the Ronald McDonald House on 73rd Street. The first-year Cowboy’s relationship with head coach Bill Parcells has been scrutinized since training camp.

Many were stunned when Parcells didn’t blow his top over Owens’ preening touchdown celebration two weeks ago, when the 32-year-old faked a nap in the end zone and laid his head on the football.

“He was just telling me just to be smart in that situation and not to get any penalties,” Owens said of Parcells. “He’s always been kind of stressing in the last week or so to eliminate a lot of penalties.” Owens then added with a laugh, “Of the 150 (yards in penalties), I kinda added 15 to that.” People tell Owens that Parcells hasn’t mellowed with age, despite the perception the wideout is getting away with transgressions that would’ve been severely dealt with during the coach’s Giants/Patriots/Jets days.

“No, he may seem a little mellow from the sideline view or perspective,” Owens said. “Bill is still Bill.

“He’s still that guy that’s gonna scold you when he has to. He wants to have fun, especially at this point. You never know how this season may end up for all of us. He’s trying to have fun.” Was Owens saying Parcells may retire after the season?

“At this point, I’m not sure,” Owens said. “I’m pretty sure that will kinda pretty much be left up to him and where he goes.” Although he didn’t run down demoted quarterback Drew Bledsoe, Owens said he prefers working with Romo.

“I think with the rapport we had thus far with a limited amount of games played together, the star’s the limit – no pun intended,” Owens said. “We can be as good as we would like to be.

“Not just a quarterback/receiver duo, but I’m speaking in terms of team-wise as well.”